PRAMOD BALASAHEB KOLE,KOLHAPUR vs. INCOME TAX OFFICER, WARD 1, ICHALKARANJI

ITA 558/PUN/2020Status: DisposedITAT Pune15 November 2021AY 2014-153 pages

AI SummaryRemanded

What did the Tribunal hold?

The ITAT found it just and fair to set aside the ex-parte order of the CIT(A). The matter was remitted back to the CIT(A) for a fresh disposal on merits after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-appearance. The assessee then filed an appeal before the ITAT against this ex-parte order.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without affording a reasonable opportunity of hearing to the assessee should be upheld.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI R.S. SYAL

For Respondent: Shri M.G. Jasnani

आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 16-11-2021 Sr.PS 2. Draft placed before author 16-11-2021 Sr.PS 3. Draft proposed & placed -- JM before the second member 4. Draft discussed/approved -- JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement Sr.PS on 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

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